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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
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Debt and return pursuit: PAYE: in-year process: IDMS actions: compliance activity following the issue of a P101

Next action following the issue of a P100

The work item(s) will appear on the appropriate DTO/FF C/W Quant worklist with a BF date of 14 days and a next action of ‘review’.

Next action following the issue of a P101

The work item(s) will appear on the appropriate DTO/FF C/W Enforcement worklist with a BF date of 10 days and a next action of review.

If the employer does not make a payment, proceedings should be taken for the amount shown on the P101. If the employer later pays the amount they have actually deducted from employees and this is less than what was on the P101 and any costs, you can continue with proceedings for the difference between the payments and the P101 amount.

Case presented for review

If the work item is not cleared, IDMS will use the history of the taxpayer to determine the most appropriate next action for the work item.

IDMS will review the action history for that taxpayer reference for two years prior to the date the work item was created and uses this information. For example, at what stage of recovery payment was made, to determine the appropriate action to take. The actions taken automatically are detailed below.

IDMS history shows ‘no effects’ (not Scotland)

When an action history of ‘…..no effects’ is recorded against a work item the P101C (County Court version of P101) is issued.

If you have used ‘no effects’ and then become aware at a later date that distraint would now be a suitable course of action, you should record an action on IDMS of ‘effects noted’.

IDMS history shows ‘effects noted’ (not Scotland)

When an action history of ‘…effects noted’ is recorded against a work item the P101D (Distraint version of P101) is issued.